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Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?

The paper examines the interest of the commercial banks’ stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders’ interest in the information required by regulator...

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Autores principales: Pilková, Anna, Munk, Michal, Benko, Ľubomír, Blažeková, Petra, Kapusta, Jozef
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8550404/
https://www.ncbi.nlm.nih.gov/pubmed/34705858
http://dx.doi.org/10.1371/journal.pone.0258449
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author Pilková, Anna
Munk, Michal
Benko, Ľubomír
Blažeková, Petra
Kapusta, Jozef
author_facet Pilková, Anna
Munk, Michal
Benko, Ľubomír
Blažeková, Petra
Kapusta, Jozef
author_sort Pilková, Anna
collection PubMed
description The paper examines the interest of the commercial banks’ stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders’ interest in the information required by regulators to be disclosed. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent item sets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent item sets of web parts over a dedicated time. Based on the verification of applied methodology on two commercial banks, the results show that stakeholders’ interest in disclosures is highest in the first quarter at each year and after turbulent times in 2009 their interests decreased. Moreover, the results suggest that stakeholders expressed higher interest than in regulatory required Pillar 3 information in the following group of information: Pillar3 related information, Annual reports, Information on Group. Following our results, the paper contributes to cover the gap in the research by analysing Pillar 3 disclosures and their compliance with regulatory requirements, which also increase the interest of the relevant stakeholders to conduce them as an effective market discipline tool.
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spelling pubmed-85504042021-10-28 Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile? Pilková, Anna Munk, Michal Benko, Ľubomír Blažeková, Petra Kapusta, Jozef PLoS One Research Article The paper examines the interest of the commercial banks’ stakeholders in Pillar 3 disclosures and their behaviour during the timing of serious market turbulence. The aim is to discover to which extent current banking regulation supports stakeholders’ interest in the information required by regulators to be disclosed. The examined data consists of log files that were pre-processed using web mining techniques and from which were extracted frequent item sets by quarters and evaluated in terms of quantity. The authors have proposed a methodology to evaluate frequent item sets of web parts over a dedicated time. Based on the verification of applied methodology on two commercial banks, the results show that stakeholders’ interest in disclosures is highest in the first quarter at each year and after turbulent times in 2009 their interests decreased. Moreover, the results suggest that stakeholders expressed higher interest than in regulatory required Pillar 3 information in the following group of information: Pillar3 related information, Annual reports, Information on Group. Following our results, the paper contributes to cover the gap in the research by analysing Pillar 3 disclosures and their compliance with regulatory requirements, which also increase the interest of the relevant stakeholders to conduce them as an effective market discipline tool. Public Library of Science 2021-10-27 /pmc/articles/PMC8550404/ /pubmed/34705858 http://dx.doi.org/10.1371/journal.pone.0258449 Text en © 2021 Pilková et al https://creativecommons.org/licenses/by/4.0/This is an open access article distributed under the terms of the Creative Commons Attribution License (https://creativecommons.org/licenses/by/4.0/) , which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
spellingShingle Research Article
Pilková, Anna
Munk, Michal
Benko, Ľubomír
Blažeková, Petra
Kapusta, Jozef
Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title_full Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title_fullStr Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title_full_unstemmed Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title_short Pillar 3: Does banking regulation support stakeholders’ interest in banks financial and risk profile?
title_sort pillar 3: does banking regulation support stakeholders’ interest in banks financial and risk profile?
topic Research Article
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8550404/
https://www.ncbi.nlm.nih.gov/pubmed/34705858
http://dx.doi.org/10.1371/journal.pone.0258449
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